Pagora rubrique Formation 2022

Financial analysis - 4FMT1012

  • Number of hours

    • Lectures 9.0
    • Projects -
    • Tutorials -
    • Internship -
    • Laboratory works -

    ECTS

    ECTS 15.0

Goal(s)

Learning outcomes :

  • To know the accounting rules of companies.
  • To understand the construction of a balance sheet account.
  • To interpret the information conveyed by a balance sheet account.
  • To understand the notion of working capital requirements and financial risks.

Responsible(s)

Philippe GAUTHIER

Content(s)

Accounting principles

Balance sheet : structure, employement and company resources, financial analysis the the balance sheet, building the sheet, opening balance, items variations

Depreciations and write-off : role, different kinds of depreciations, depreciation and self financing, gain and losses on disposal of fixed assets

Provisions : role, provision for diminution in value of assets, provision for risk and charges

Treasury and cash credit

Prerequisites

No prerequisite

Accessibility for people with disabilities : please contact us for further information

Test

Supervised assignment including course questions and case studies. All authorized documents.
Catchable material

note = note du DS

Calendar

The course exists in the following branches:

  • Curriculum - Pagora Engineer - Student - Semester 7
  • Curriculum - Pagora Engineer - Apprentice - Semester 7

Additional Information

Course ID : 4FMT1012
Course language(s): FR

You can find this course among all other courses.

Environmental security

Déroulement de l’enseignement en salle de cours standard.
Sécurité : RAS
Environnement : RAS

Bibliography

Plan comptable général.